Legal Department

Appeals Division

The Appeals Division serves as legal counsel to the elected Board with respect to administrative appeals coming to the Board. The appeals result from Board of Equalization staff determinations of business and special tax liabilities and some property tax liabilities, Board-adopted values for property tax assessments, and final actions of the California Franchise Tax Board on franchise and income tax liabilities. The Appeals Division staff evaluates the issues of law and fact set forth in each taxpayer's written appeal and the corresponding staff response, and provides the Board members a written summary if a hearing is requested, or a written decision for review and approval by the Board members if no hearing is requested.

In the Business and Special Taxes areas, the Appeals Division holds conferences to hear appeals of staff determinations made in the 20-plus tax or fee programs administered by the Board. For Property Tax matters, the Board hears and decides appeals of assessed values and allocations of assessed values of state-assessed properties, assessment of private railroad cars, timber yield tax determinations, denial of claims for welfare exemption organizational clearance certificates, and assessment of taxable properties owned by local governments located outside their boundaries. In the Franchise and Income Tax area, the Board hears and decides appeals from taxpayers who disagree with final determinations of the Franchise Tax Board with respect to the corporate franchise and personal income tax laws, bank and corporation tax law, and senior citizen property tax assistance law.